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Certificate Programs

Advocacy

When we see legislative developments affecting the accounting profession, we speak up with a collective voice and advocate on your behalf. Our advocacy partners are state CPA societies and other professional organizations, as we inform and educate federal, state and local policymakers regarding key issues.

Plan Advisories

The AICPA Employee Benefit Plan Audit Quality Center prepares Plan Advisories for plan sponsors, administrators, and trustees. These comprehensive documents contain information to assist them in understanding their fiduciary and other responsibilities with respect to various aspects of their plans.

Limited Scope Audits of Employee Benefit Plans
If your employee benefit plan is required to have an audit, in certain circumstances described in this advisory, you have the option to instruct the auditor not to perform any auditing procedures with respect to investment information. This advisory helps you understand these limited scope audits.

Valuing and Reporting Plan Investments
Investments are the most significant asset in a benefit plan, and plan management is responsible for ensuring proper valuation and reporting of those assets. Each different investment has unique valuation and disclosure considerations.

We are the American Institute of CPAs, the world’s largest member association representing the accounting profession. Our history of serving the public interest stretches back to 1887. Today, you'll find our 431,000+ members in 137 countries and territories, representing many areas of practice, including business and industry, public practice, government, education and consulting.